Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]
The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
Peter F. Pope, José A. C. Moreira
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Advanced Science, EarlyView.This study combines full‐field tomography with diffraction mapping to quantify radial (ε002$\varepsilon _{002}$) and axial (ε100$\varepsilon _{100}$) lattice strain in wrinkled carbon‐fiber specimens for the first time. Radial microstrain gradients (−14.5 µεMPa$\varepsilon \mathrm{MPa}$−1) are found to signal damage‐prone zones ahead of failure, which ...
Hoang Minh Luong +7 more
wiley +1 more source
Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia.
Isuru Manawadu +2 more
doaj
Prior Expectations Bias Confidence Judgments Through Parietal Alpha‐Band Modulation
Advanced Science, EarlyView.ABSTRACT Humans possess the metacognitive ability to estimate the likely accuracy of their own decisions through confidence judgments. Yet, whether prior information shapes confidence and the neural mechanisms mediating such influence, remain to be determined.
Luca Tarasi +4 more
wiley +1 more source
Advanced Science, EarlyView.A programmable 2048‐element circular ultrasound array combined with a compact acoustic lens produces a thin “sound sheet” over a large field of view, and records echoes with wide angular diversity across the ring aperture. Coherence‐enhanced beamforming converts full‐matrix data into high‐contrast tomographic slices, delivering near‐diffraction‐limited
Qiu‐De Zhang +11 more
wiley +1 more source
Corals and Reef‐Dwelling Fish Regulate Carbon Storage and Cycling Processes in Coral Reef Ecosystems
Advanced Science, EarlyView.Coral reefs are biodiversity hotspots, yet their role in carbon storage and cycling remains poorly understood. Using field surveys and modeling in the South China Sea, we reveal the overlooked potential of carbon storage in reef ecosystems and how reef fish, corals, and surface sediment jointly shape reef carbon reservoirs.
Yiting Chen +8 more
wiley +1 more source
State Feedback Optimal <i>L</i><sub>2</sub>-Induced Control of Nonlinear Systems Utilizing Universal Approximation. [PDF]
Entropy (Basel)Stoica AM, Yaesh I.
europepmc +1 more source
Advanced Science, EarlyView.Comparative genomics of Gondwana‐diverged Pila and Pomacea reveals parallel evolution of aerial oviposition. Convergent chromosomal rearrangements reshape regulatory landscapes within topologically associating domains. Lineage‐specific gene family expansions and viral‐derived perivitelline proteins (PV1) underpin desiccation resistance.
Yufei Zhou +10 more
wiley +1 more source
Regional political climate's moderating role in the association between political conservatism and COVID-19 vaccine hesitancy in the United States. [PDF]
PLoS OneDinero RE, Monti WB, Kmush BL.
europepmc +1 more source
Monetary-Labor Interactions, International Monetary Regimes, and Central Bank Conservatism [PDF]
A two-country general equilibrium model with large wage setters and conservative monetary authorities is employed to investigate the welfare implications of three international monetary regimes: i) non-cooperative, ii) cooperative, and iii) monetary ...
Vincenzo Cuciniello
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